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Taxes Covered

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Full Text of the Document

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...., or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises. 3. The existing taxes to which the Agreement shall apply are in particular: (a) in the case of the Republic of India: the income tax, including any surcharge thereon; (hereinafter referred to....

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